How CPE Credit Is Calculated: The 50-Minute Hour and Increments

When a CPE course says it is worth 2.5 credits, how did the provider get to that number? For US CPAs this matters, because the way credit is measured decides how many hours you can log for a given course. This guide explains the 50-minute credit hour, how the 2026 NASBA Standards let sponsors award partial credits, how delivery methods are now defined, what nano learning is, and when the new Standards take effect. For the basics of what counts as CPE, see our CPE credits explained guide.

The information comes from NASBA's published 2026 Statement on Standards for CPE Programs, the NASBA Registry pages and NASBA's May 2026 announcement, checked on 17 October 2026. We read these through a summarising tool, so check the section numbers we cite against the Standards document itself. Your state board has the final say on what counts for your licence, and the Standards themselves note that state board rules may differ.

The 50-minute credit hour

The 2026 Standards keep the 50-minute hour. They state that fifty minutes of participation in a formal learning programme equals one CPE credit, so a 100-minute session is two credits and a full 60-minute webinar is one credit with ten minutes left over. Certificates must carry a NASBA time statement saying credits are granted on a 50-minute hour.

Partial credits: what the 2026 Standards say

The new Standards replace the 2024 Standards, which took effect on 1 January 2024. Credit measurement works differently by delivery method:

• Group programmes: a sponsor may award a minimum of one-half or one full credit initially. If it starts at one-half, no further increments are allowed until a full credit is reached. After the first full credit, increments can be one-fifth or one-half.
• Self-study: a sponsor may award a minimum of one-fifth or one-half credit initially. After a first one-fifth credit, increments of one-fifth apply up to a full credit. After one full credit, increments can be one-fifth or one-half.
• Blended learning: the minimum initial credit is one full credit, and the total must equal the sum of the credits for the completed components. NASBA's explanatory memo describes this as unchanged.

Compared with the 2024 Standards, the group minimum used to be one full credit and the self-study minimum used to be one-half credit, so both now start lower.

Sponsors round down, never up

This is the rule people most often get wrong. Under the Standards, a sponsor may round down but not up. The Standards give their own example: 140 minutes is 2 and 4/5 credits if the sponsor uses fifths, or 2 and 1/2 credits if it uses halves. The table below applies the same rule to a few other session lengths, as an illustration rather than a statement from any sponsor.

Because the same session can be recorded differently depending on the increment a sponsor chooses, always use the credit figure on your certificate rather than your own calculation.

Delivery methods: one "group" category now

The 2024 Standards treated Group Live and Group Internet-Based as separate methods. The 2026 Standards define a single group programme, described as a facilitated learning programme with multiple learners in real time. The other defined methods are self-study (traditional and adaptive), nano learning and blended learning. The method matters because it affects how credit is measured and, in many states, how much of each type you can claim. For the difference between registry sponsors and QAS self-study sponsors, read our guide to NASBA Registry versus QAS self-study, and for state limits see CPE self-study rules by state.

Nano learning

Nano learning stays in the 2026 Standards. A single learning objective of at least 10 minutes and less than 20 minutes qualifies, and the maximum credit for a single nano programme is one-fifth of a credit. State boards may cap how much you can claim. Washington limits nano learning to 12 CPE hours in a 120-hour, three-year cycle, and Arizona limits it to 4 hours per renewal period. Our guide to nano learning CPE limits by state goes into more detail.

When the new Standards take effect

NASBA announced the approved revisions in May 2026. They take effect on 1 August 2026 for new sponsor applications, on 1 March 2027 for new programmes, and on 1 November 2028 for existing programmes. Our guide to the 2026 revision dates tracks the timeline. Until a sponsor's programme moves to the 2026 Standards, it may still be measured under the 2024 rules.

Fields of study

We found no evidence that NASBA changed the list of fields of study in 2026. The Registry's page still links the January 2024 document, which divides the CPE curriculum into 20 subject areas. That is an absence of evidence rather than a confirmation, so check the Registry for the latest list. Our fields of study list explains the categories.

What we could not confirm

NASBA ran webinars on the changes, and the question-and-answer documents from them may contain clarifications on increments, group, nano and blended programmes. We could not read those documents. We also could not confirm whether the old rule requiring a webcast to be viewed several times per credit survives in the final text. If a detail matters to you, check the Standards document or ask your sponsor.

Frequently asked questions

How long is one CPE credit?

Fifty minutes of participation equals one CPE credit under the NASBA Standards.

Do sponsors round to the nearest increment?

No. Sponsors may round down but not up.

What counts as nano learning?

A single objective of at least 10 minutes and less than 20 minutes, worth at most one-fifth of a credit per programme.

When do the new Standards start?

1 August 2026 for new sponsor applications, 1 March 2027 for new programmes and 1 November 2028 for existing programmes.

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